September 1996 1

SCENARIO 1

The following illustration provides some of the typical entries for both an Ordering and a

Performing agency engaged in reimbursable activity. Each agency is operating with an

ANNUAL appropriation. Multiple orders are illustrated for two consecutive years. An

advance is paid with the first order however, the second order has no advance. This

example also includes downward adjustments of the order amounts.

ORDERING PERFORMING 

Agency DEF is operating with an Agency ABC received authority on the SF

annual appropriation. 132 to engage in up to $1,000 of

Reimbursable activity. It is operating with

an annual appropriation.

1. Agency DEF requested the 1. Agency ABC anticipated the

Appropriation apportionment reimbursable activity and

on a SF-132. requested apportionment of the

income on a SF 132.

BUDGETARY: BUDGETARY:

4119 Other Approp Realized 1,000 4210 Antic Reimb & 

4450 Unapport Auth - Avail 1,000 Other Income 1,000

4450 Unapport Auth - Avail 1,000 

PROPRIETARY: PROPRIETARY:

none none

2. The agency received a Warrant 2. The agency received the SF 132

from Treasury and the SF 132 Apportionment Schedule from

Apportionment Schedule from OMB and properly recorded the

OMB and properly recorded the change in status. OMB

change in status. apportioned $900 of the $1,000

requested.

BUDGETARY: BUDGETARY:

4450 Unapport Auth - Avail 1,000 4450 Unapport Auth - Avail 900

4510Apportionments 1,000 4590 Apportionment

 Unavailable 900

PROPRIETARY: PROPRIETARY:

1010 Fund Balance w/ Treasury 1,000 none

3100 Appropriated Capital 1,000 
Supplemental Guidance for the Budgetary Accounting Guide

2 September 1996

3. The agency head allotted the 3. No Entry

authority.

BUDGETARY: BUDGETARY:

4510 Apportionments 1,000 none

4610 Allots-Realized

 Resources 1,000

PROPRIETARY: PROPRIETARY:

none none

4. The agency committed funds 4. No Entry

in anticipation of the issuance

of an order. 

BUDGETARY: BUDGETARY:

4610 Allots-Realized none

Resources 600

4700 Commitments 600 

PROPRIETARY: PROPRIETARY:

none none

5. Agency DEF issued order #1 5. Agency ABC received order #1

and disbursed an advance to and an advance from agency

agency ABC. DEF. (The performing agency

must receive a reimbursable

order before realizing a

Budgetary resource in all

situations. If the reimbursable

order is from a Non-Federal

source, it must be accompanied

by an advance to be realized as a

Budgetary resource.)

BUDGETARY: BUDGETARY:

4700 Commitments 600 4220 Unfilled Cust Orders A 600

4802Undelivered Orders-Pd 600 4210 Antic Reimb & 

Other Income 600

 - and4590 Apportionments Unavailable 600

4610 Allots-Realized 

Resources 600
Reimbursable Case Studies

September 1996 3

PROPRIETARY: PROPRIETARY:

1410 Advances to Others 600 1010 Fund Balance w/ Treasury 600

1010 Fund Balance w/ 2310 Advances from Others 600 

Treasury 600

6. No entry. 6. Agency ABC obligated funds to

cover the reimbursable work.for

Order #1.

BUDGETARY: BUDGETARY:

none 4610 Allots-Realized Resources 600

4801 Undelivered Orders-Unpd 600

PROPRIETARY: PROPRIETARY:

 none none

7A. No entry. 7A. Agency ABC performed services

for Order #1. The expenses

incurred were less than expected.

BUDGETARY: BUDGETARY:

none 4801Undelivered Orders-Unpaid 325

4902 Expended Authority-Paid 325

PROPRIETARY: PROPRIETARY:

 none 6100 Operating Expenses 325

1010 Fund Balance w/ Treasury 325

7B. No entry. 7B. Agency ABC recorded earnings

for the Reimbursable work

performed for Order #1. 

BUDGETARY: BUDGETARY:

none 4252 Reimb & Other Inc Ernd-Col 325

4220 Unfilled Cust Orders A 325

PROPRIETARY: PROPRIETARY: 

none 2310 Advances from Others 325

5200 Revenue from 

Services Provided 325
Supplemental Guidance for the Budgetary Accounting Guide

4 September 1996

8. Receive notification that order 8. Reduce orders received by the

#1 is completed. Record the amount not needed for cost

reduction of obligations and recovery. Return excess

accept refund of excess advance. (This could be done in

advance amount. conjunction with entry #7 or at a

later date.)

BUDGETARY: BUDGETARY:

4802 Undelivered Orders-Paid 600 4801 Undelivered Orders-Unpaid 275

4610 Allots-Realized 4220 Unfilled Cust Orders A 275

 Resources 275 

4902 Expended Authority-Paid 325 - and -

4210 Antic Reimb & Other Income 275

4590 Apportionments Unavail 275

PROPRIETARY: PROPRIETARY:

1010 Fund Balance w/ Treasury 275 2310 Advances from Others 275

6100 Operating Expenses 325 1010 Fund Balance w/ Treasury 275

1410 Advances to Others 600 

-and3100 Appropriated Capital 325

5700 Appropriated Capital Used 325

9. Agency DEF issued order #2 to 9. Agency ABC received order #2

Agency ABC. without an advance from agency

DEF.

BUDGETARY: BUDGETARY:

4610 Allots-Realized Resources 150 4220 Unfilled Cust Orders N 150

4801 Undelivered Orders- 4210 Antic Reimb &

Unpaid 150 Other Income 150

- and4590 Apportionments Unavailable 150

4610 Allots-Realized Resources 150

PROPRIETARY: PROPRIETARY:

 none none
Reimbursable Case Studies

September 1996 5

10. No entry. 10. Agency ABC obligated funds to

cover the reimbursable work for

Order #2.

BUDGETARY: BUDGETARY:

 none 4610 Allots-Realized Resources 150

4801 Undelivered Orders-Unpaid 150

PROPRIETARY: PROPRIETARY:

none none
Supplemental Guidance for the Budgetary Accounting Guide

6 September 1996

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL BALANCE

BALANCE Agency ABC (Performing)

Agency DEF (Ordering) Year 1

Year 1

4119 Other Approp 4210 Antic Reimb &

Realized 1,000 Other Income 525

4610 Allotments-Realized 4220 Unfilled Customer 

Resources 525 Orders N 150

4801 Undelivered Orders - 4252 Reimbursements 

Unpaid 150 Earned (Col) 325

4902 Expended Auth Paid 325 4450 Unapport Auth1,000 1,000 Avail 

4590 Apport Unavail 100

4801 Undelivered 425

Orders-Unpd

4902 Expended Auth 150

Paid

 325

1,000 1,000

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Bal w/Treasury 675 5200 Revenue from 

3100 Appropriated Capital 675 Services Provided 325

5700 Appropriated Capital 6100 Operating 

Used 325 Expenses 325 

6100 Operating Expenses 325 325 325

1,000 1,000
Reimbursable Case Studies

September 1996 7

 CLOSING ENTRIES WHEN AUTHORITY EXPIRES

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY:

none 4201Total Actual Resources-Col 325

4252 Reimb & Other Inc Ernd-Col 325

C2. Close Anticipated and C2. Close Anticipated authority. 

Unobligated authority.

BUDGETARY: BUDGETARY: 

4610 Allots-Realized Resources 525 4450 Unapport Auth - Avail 100

4650 Allotments-Expired Auth 525 4590 Apportionments Unavailable 425

4210 Antic Reimb & Other Income 525

C3. Close expended authority. C3. Close expended authority.

BUDGETARY: BUDGETARY:

4201 Ttl Actual Resources - Col 675 4902 Expended Authority-Paid 325

4902 Expended Authority-Paid 325 4201 Total Actual Resources-Col 325

4119 Other Approp Realized 1,000 

C4. Close revenues and expenses. C4. Close revenues and expenses.

PROPRIETARY: PROPRIETARY:

5700 Appropriated Capital Used 325 5200 Revenue from Services Provided 325

6100 Operating Expenses 325 6100 Operating Expenses 325
Supplemental Guidance for the Budgetary Accounting Guide

8 September 1996

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

 4201 Total Actual Resources 675

=

4650 Expired Authority 525

+

4801 Undelivered Orders - Unpaid 150

4220 Unfilled Customer Orders N 150

=

4801 Undelivered Orders - Unpaid 150 

PROPRIETARY POST-CLOSING TRIAL PROPRIETARY POST-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Bal 1010 Fund Bal 

w/Treasury 675 w/Treasury 0

3100 Appropriated 2310 Advances from 

Capital 675 Others 0

675 675 0 0
Reimbursable Case Studies

September 1996 9

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 1

1.BUDGET AUTHORITY

 A.Appropriations (4119)E .............................................................. . 1,000

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 1,000
Supplemental Guidance for the Budgetary Accounting Guide

10 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 1

(CONTINUED)

 8.OBLIGATIONS INCURRED

 A. Category A, Direct Obligations(4801) + (4902) .............................................. . 475

 E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610) ........................................................ . 525

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other ............................................................................. . 

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 1,000

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders(4801)E ........................................................... . 150

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 325

B.Collections
Reimbursable Case Studies

September 1996 11

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 1

1.BUDGET AUTHORITY

 A.Appropriations 

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected(4252)E .................................................................. . 325

 2. Receivable from Federal Sources(4251)E-B 

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources(4220)N ......................................... . 150

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance(4210)E ............................................................ . 525

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) ................................................... . 

7.TOTAL BUDGETARY RESOURCES ..................................................... . 1,000
Supplemental Guidance for the Budgetary Accounting Guide

12 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 1

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations 

 B. Cat egory B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations(4801)E+(4902)E ............................................... . 475

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610)E

2.Anticipated(4590)E ............................................................... . 425

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other .............................................................................. . 100

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 1,000

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-)(4251)E

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance(4220)N .............................................. . 150

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 325

B.Collections(4252)E .................................................................... . 325
Reimbursable Case Studies

September 1996 13

Year 2

11. No Entry. 11. Agency ABC performed requested

services for order #2. The

expenses are less than expected.

An earning is recorded at the

same time.

BUDGETARY: BUDGETARY:

none 4801Undelivered Orders-Unpaid 130

4901 Expended Authority-Unpaid 130

- and -

4251 Reimb & Other Income

 Ernd-Rec 130

4220 Unfilled Cust Orders N 130

PROPRIETARY: PROPRIETARY:

none 6100 Operating Expenses 130

2110 Accounts Payable 130

 - and -

1310 Accounts Receivable 130

5200 Revenue from Services 

Provided 130

12. Receive notification of 12. Reduce orders received by the

completion of order #2. Record amount not needed for cost

the reduction of obligation. recovery for Order #2. (This could

be done in conjunction with Tr #11

or at a later date.) 

BUDGETARY: BUDGETARY:

4801 Undelivered Orders-Unpaid 130 4870 Downward Adj of Pr-Yr

4870 Downward Adj of Pr-Yr Undelivered Orders 20

Undelivered Orders 20 4220 Unfilled Cust Orders N 20

4650 Allotments-Expired Auth 20

4901 Expended Authority-Unpaid 130
Supplemental Guidance for the Budgetary Accounting Guide

14 September 1996

PROPRIETARY: PROPRIETARY:

6100 Operating Expenses 130 none

2110 Accounts Payable 130

- and -

3100 Appropriated Capital 130

5700 Appropriated Capital Used 130

13. Submit payment for 13. Receive payment from agency

Reimbursable services to agency DEF for Reimbursable services

ABC. (Order #2) and liquidate the account payable.

(Order #2) 

BUDGETARY: BUDGETARY:

4901 Expended Authority-Unpaid 130 4901 Expended Auth-Unpaid 130

4902 Expended Auth-Paid 130 4902 Expended Auth-Paid 130

- and -

4252 Reimb & Other Inc Ernd-Col 130

4251 Reimb & Other 

Inc Ernd-Rec 130 

PROPRIETARY: PROPRIETARY:

2110 Accounts Payable 130 1010 Fund Balance w/ Treasury 130

1010 Fund Balance w/ Treasury 130 1310 Accounts Receivable 130

- and -

2110 Accounts Payable 130

1010 Fund Balance w/Treasury 130
Reimbursable Case Studies

September 1996 15

BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

4201 Total Actual 4252 Reimbursements 

Resources 675 Earned (Col) 130

4650 Allotments-Expired 4801 Undelivered 

Authority 545 Orders-Unpd 20

4801 Undelivered Orders - 4870 Downward Adj

Unpaid 20 Pr-YR

4870 Downward Adj Pr-Yr Undelivered 20

Undelivered Orders 20 Orders 

4902 Expended Auth Paid 130 4902 Expended Auth 130

 695 695 Paid 150 150

PROPRIETARY PRE-CLOSING TRIAL PROPRIETARY PRE-CLOSING TRIAL

BALANCE BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 2 Year 2

1010 Fund Bal w/Treasury 545 5200 Revenue from 

3100 Appropriated Capital 545 Services Provided 130

5700 Appropriated Capital 6100 Operating 

Used 130 Expenses 130 

6100 Operating Expenses 130 130 130

 675 675
Supplemental Guidance for the Budgetary Accounting Guide

16 September 1996

CLOSING ENTRIES WHEN AUTHORITY EXPIRES

C1. Consolidate resources. C1. Consolidate resources.

BUDGETARY: BUDGETARY:

none 4201 Total Actual Resources

-Col 130

4252 Reimb & Other

Inc Ernd-Col 130

C2. Close Anticipated and C2. Close Anticipated authority. 

Unobligated authority.

BUDGETARY: BUDGETARY: 

none none 

C3. Close expended authority. C3. Close expended authority.

BUDGETARY: BUDGETARY:

4902 Expended Authority-Paid 130 4902 Expended Authority-Paid 130

4201 Total Actual 4201 Total Actual Resources

Resources-Col 130 -Col 130

C5. Close Adjustments to C5. Close Adjustments to

Undelivered Orders. Undelivered Orders.

BUDGETARY: BUDGETARY:

4801 Undelivered Orders 4801 Undelivered Orders-Unpaid 20

-Unpaid 20 4870 Downward Adj Pr-Yr

4870 Downward Adj Pr-Yr Undelivered Orders 20

Undelivered Orders 20

C4. Close revenues and C4. Close revenues and expenses.

expenses.

PROPRIETARY: PROPRIETARY:

5700 Appropriated Capital Used 130 5700 Appropriated Capital Used 130 

6100 Operating Expenses 130 6100 Operating Expenses 130
Reimbursable Case Studies

September 1996 17

BUDGETARY EQUATION BUDGETARY EQUATION

ORDERING PERFORMING

 4201 Total Actual Resources 545

= Orders N 0

4650 Expired Authority 545 =

4220 Unfilled Customer

4801 Undelivered Orders - Unpaid 0 

PROPRIETARY POST-CLOSING TRIAL PROPRIETARY POST-CLOSING

BALANCE TRIAL BALANCE

Agency DEF (Ordering) Agency ABC (Performing)

Year 1 Year 1

1010 Fund Bal 1010 Fund Bal 

w/Treasury 545 w/Treasury 0

3100 Appropriated 2310 Advances from 

Capital 545 Others 0

545 545 0 0
Supplemental Guidance for the Budgetary Accounting Guide

18 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

1.BUDGET AUTHORITY

 A.Appropriations (4119)E 

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1 (4201)B - (4801)B ............................................. . 525

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected

 2. Receivable from Federal Sources

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual (4870)E ....................................................................... . 20

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) .................................................... . 

7.TOTAL BUDGETARY RESOURCES ....................................................... . 545
Reimbursable Case Studies

September 1996 19

SF-133 REPORT ON BUDGET EXECUTION

AGENCY DEF (ORDERING)

YEAR 2

(CONTINUED)

 8.OBLIGATIONS INCURRED

 A. Category A, Direct Obligations(4801) + (4902) 

 E-B E

 B. Category B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610) ........................................................ . 525

E

2.Anticipated

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other (4650)E ...................................................................... . 545 

11.TOTAL STATUS OF BUDGETARY RESOURCES ........................................... . 545

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1 (4801)B ................................... . 150

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-) 

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders(4801)E

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 130

B.Collections
Supplemental Guidance for the Budgetary Accounting Guide

20 September 1996

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 2

1.BUDGET AUTHORITY

 A.Appropriations 

 B.Borrowing Authority 

 C.ContractAuthority

 D. Net Transfers, Current Year Authority (+ or -)

 E. Other

2.UNOBLIGATED BALANCE

 A. Brought Forward October 1

 B. Net Transfers Prior Year Balance, Acutal (+ or -)

 C. Anticipated Transfers Prior Year Balance (+ or -)

3.SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS

 A. Earned:

 1. Collected(4252)E ................................................................... . 130

 2. Receivable from Federal Sources(4251)E-B 

 B. Change in Unfilled Customer Orders:

 1. Advance Received (+ or -)

 2. Without Advance from Federal Sources(4220)N E-B ..................................... . (150)

 C. Anticipated for Rest of Year:

 1. Advance for Anticpated Order

 2. Without Advance(4210)E

 D. Transfers from Turst Funds:

 1. Collected

 2. Anticipated

4.RECOVERIES OF PRIOR YEAR OBLIGATIONS

 A. Actual (4270)E ....................................................................... . 20

 B. Anticipated

5.TEMPORARILY NOT AVAILABLE PURSUANT TO PUBLIC LAW ____

6.PERMANENTLY NOT AVAILABLE

 A. Cancellations of Expired and No-Year Accounts

 B. Enacted Rescissions of Prior Year Balances (-)

 C. Captial Transfers and Redemption of Debt (-)

 D. Other Authority Withdrawn (-)

 E. Pursuant to Public Law ___________

 F. Anticipated for Rest of Year (+ or -) .................................................... . 

7.TOTAL BUDGETARY RESOURCES ........................................................ . 0
Reimbursable Case Studies

September 1996 21

SF-133 REPORT ON BUDGET EXECUTION

AGENCY ABC (PERFORMING)

YEAR 2

(CONTINUED)

8.OBLIGATIONS INCURRED

A.Category A, Direct Obligations 

 B. Cat egory B, Direct Obligations

 C. Not Subject to Apportionment

 D. Reimbursable Obligations(4801)E+(4902)E

9.UNOBLIGATED BALANCE AVAILABLE

A.Apportioned

1.Balance Currently Available (4610)E

2.Anticipated(4590)E

 B. Exempt From Apportionment

 C. Other Available

10.UNOBLIGATED BALANCE NOT AVAILABLE

 A. Apportioned for Subsequent Periods

 B. Deferred

 C. Withheld Pending Rescission

 D. Other .............................................................................. . 

11.TOTAL STATUS OF BUDGETARY RESOURCES ......................................... . 0 

12.OBLIGATED BALANCE, NET AS OF OCTOBER 1

13.OBLIGATED BALANCE TRANSFERRED, NET (+ or -)

14.OBLIGATED BALANCE, NET, END OF PERIOD

A. Accounts Receivable (-)(4251)E

B. Unfilled Customer Orders (-):

 1. Federal Sources Without Advance(4220)N

 2. Federal Sources With Advance

 3. Non-Federal Sources With Advance

C. Undelivered Orders 

D. Accounts Payable

15.OUTLAYS:

A.Disbursements(4902)E ................................................................ . 130

B.Collections(4252)E .................................................................... . 130
Supplemental Guidance for the Budgetary Accounting Guide

22 September 1996

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